DAHLAN, M. Does government effectiveness moderate the relationship between regulatory quality and tax complexity? A tale of a hundred nations. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, [S. l.], v. 5, n. 1, p. 1–13, 2023. DOI: 10.52869/st.v5i1.331. Disponível em: https://ejurnal.pajak.go.id/st/article/view/331. Acesso em: 15 mar. 2025.